Accounts receivable of Cho Company shows a debit balance of $52,000 at the end of the year. The balance in the sales account was $500,000.

Prepare the adjusting entry for bad debts assuming:

A. An aging analysis of the individual accounts indicates estimated uncollectible accounts to be $3,350. The allowance account has a credit balance of $200.

B. Use 1% of sales to determine the uncollectible accounts. The allowance account has a credit balance of $400.

C. A 5% of accounts receivable is estimated to be uncollectible. The allowance account has a debit balance of $300.